State of North Dakota Office Of State Tax Commissioner

Transcription

1 State of North Dakota Office Of State Tax Commissioner RYAN RAUSCHENBERGER, COMMISSIONER Bismarck, North Dakota July 2015 Schedule of Levy Limitations Applicable To The Authority Of The Political Subdivisions Of The State Of North Dakota To Levy Ad Valorem Taxes On Property Contents Political Subdivisions Page State Medical Center Garrison Diversion Conservancy District County Civil Township City City Park District Rural Ambulance Service District Rural Fire Protection District Hospital District School District Recreation Service District Soil Conservation District Southwest Water Authority District Irrigation District Water District Notations

2 State Medical Center 1001 State Medical Center 1.00 Mill N.D.C.C North Dakota Constitution Art. X, Sec Garrison Diversion Conservancy District 1101 General 1.00 Mill N.D.C.C (9); For operating expenses of district plus disbursements in ; connection with obligations entered into with federal government; provided that the amount for operating expenses of district exclusive of disbursements in connection with obligations entered into with federal government shall not exceed.10 mill Interim Fund 75 percent of current N.D.C.C For carrying over to next fiscal year to meet cash appropriation requirements 1102 Municipal or Regional Airport See Code sections in N.D.C.C ; (x) Authority next column 1103 Repealed 1105 Repealed 1106 Repealed 1107 Judgment or Settlement of a Claim 5.00 Mills; 10 Mills if N.D.C.C ; (x) liability insurance Repealed 1109 Repealed 1110 Repealed 9999 Levied by Special Assessment N.D.C.C. ch Ineffective after July 31, 2013 except for projects for which all steps up to and including approval are completed before August 1,

3 County (y) Indicates included in general fund if county has consolidated levies 1201 General or Home Rule Mills N.D.C.C General county purposes. If, for taxable year 2015, a or county levied more than mills for general fund Home Rule N.D.C.C ; purposes plus other levies consolidated into the general fund pursuant to 2015 SB 2144, it may levy the same number of mills for taxable year The number of mills in excess of 60 mills must be reduced by 25 percent each year beginning with taxable year 2017 so that by taxable year 2020, the county is levying no more than mills for general fund purposes Repealed 1203 Repealed Interim Fund 75 percent of Current N.D.C.C For carrying over to next fiscal year to meet Appropriation cash requirements 1204 County Road & Bridge 10 Mills; 30 Mills with N.D.C.C ; (x) If a voter-approved levy was authorized before majority vote (5) January 1, 2015, it remains in effect for up to 10 taxable years under the provisions of law in effect at the time it was approved Repealed 1206 Repealed 1207 Repealed 1208 Capital Projects Mills; 20 Mills N.D.C.C ; (y) (x) Not to exceed 10 years. May be used for with majority vote (8) contracting corrections services from another public or private entity. If a voter-approved levy was authorized before January 1, 2015, it remains in effect for up to 10 taxable years under the provisions of law in effect at the time it was approved Repealed 1210 Emergency 2.00 Mills in a county N.D.C.C ; (x) No further levy to be made when balance in with population of (9) fund plus uncollected taxes equals an amount 30,000 or more; 4.00 produced by a levy of 5.00 mills on the taxable mills in a county with valuation in counties with population of 30,000 population of under or more, or mills in counties with population 30,000 but more than of less than 30,000 but more than 5,000, or 15 mills on 5,000; or 6 mills in a the taxable valuation in a county with a population of 1211 Repealed county with population of 5,000 or fewer. 5,000 or fewer. The levy authorized by this section must be discontinued, and no further levy may be made until required to replenish the emergency fund 1212 Farm-to-Market and Federal-Aid Levy established by N.D.C.C ; (x) Repealed by 2015 SB However, if a voter- Roads ballot approved levy was authorized before January 1, 2015, it remains in effect for up to 10 taxable years under the provisions of law in effect at the time it was approved Veterans Service Officer 2.00 Mills N.D.C.C ; (y) (x) (7) - 3 -

4 County (Continued) (y) Indicates included in general fund if county has consolidated levies 1214 Extension Service 2.00 Mills; 4.00 Mills N.D.C.C ; (y) (x) with majority vote (2) 1215 Repealed 1216 County Historical Society Work.25 Mill;.75 Mill N.D.C.C ; (y) (x) upon 60 percent (3) approval of those voting on the question 1217 Health District Fund 5.00 Mills N.D.C.C (3); (x) Levy is made by joint board of county commissioners; see Attorney General s Opinion of April 10, 1962, pages of Report of Attorney General for July 1, 1960, to June 30, 1962, inclusive. Requires public hearing. When two or more districts merge into a single district, if one or more was previously levying more than 5 mills, the mill levy for property within that former district may not exceed the cap in mills previously authorized for that district 1218 Repealed 1219 a. Job Development Authority 4.00 Mills N.D.C.C (14); (x) Board of county commissioners, by resolution, or ; ; may levy for a job development authority or Joint Job Development joint job development authority. If a city within Authority county is levying - combined city and county or levy cannot exceed 4.00 mills Contract with Industrial Development Organization 1220 Human Services Fund Mills N.D.C.C ; (x) Board of county commissioners may levy (15) an annual tax for human services purposes. If this amount is not sufficient, may levy for deficiency purposes under N.D.C.C. ch Programs and Activities for 2.00 Mills N.D.C.C ; (x) Upon a majority vote of qualified electors voting Older Persons (12) on the question. Also see N.D.C.C (5) for state matching program 1222 Repealed 1223 Repealed 1224 Repealed 1225 Airport Authority 4.00 Mills N.D.C.C ; (x) In addition to all other levies permitted by law ; ; Levy shall not apply to township, city or park district (1) that already has a levy 1226 Repealed 1227 Special Assessments Against None N.D.C.C ; (x) County Property ; (10) - 4 -

5 County (Continued) (y) Indicates included in general fund if county has consolidated levies 1228 Emergency Medical Service Mills N.D.C.C ; (x) Upon a majority of qualified electors of the (10), county voting on the question. A taxing district that levies a special emergency medical services or ambulance service levy shall ensure that every ambulance service that has portions of its service area in that taxing district receives a portion of the revenue from this tax. See for allocation to ambulance services Repealed 1230 Municipal or Regional Airport 4.00 Mills N.D.C.C ; (x) Levy based upon amount certified by the Authority ; (1) airport authority 1231 Interest and Principal Payments None N.D.C.C (x) N.D.C.C (28) on Bonds Issued for County Buildings, Bridges and Highways 1232 Repealed 1233 County Road Fund 5.00 Mills N.D.C.C ; (x) Repealed by 2015 SB However, if a voterapproved levy was authorized before January 1, 2015, it remains in effect for up to 10 taxable years under the provisions of law in effect at the time it was approved Repealed 1236 Judgments or settlement of a claim 5.00 Mills; 10 Mills if N.D.C.C ; liability insurance Repealed 1238 Repealed 1239 County Hospital Association 8.00 Mills for five N.D.C.C ; (x) Upon 60 percent vote of electors. Levy authority years or 5.00 Mills ; (4) in effect only through June 30, 2017, after which the for 10 years hospital association must transition to a hospital district 1241 Repealed 1242 Repealed 1243 Repealed 1244 Repealed 1245 Repealed 1246 Repealed 1247 Repealed 1248 Repealed 1249 Repealed 1250 Repealed 1251 Repealed 1252 Repealed - 5 -

6 County (Continued) (y) Indicates included in general fund if county has consolidated levies 1253 Repealed 1254 Repealed 1255 Payment of Township Debt to See N.D.C.C. N.D.C.C (x) On taxable property in township if township County or other debts upon debt to county is more than one year past due dissolution of township (See Township Levy No on page 10) 1257 Repealed 1258 Weed Control 4.00 Mills N.D.C.C ; (y) (x) To be eligible to receive landowner assistance ; (11) cost-share dollars a county must budget an amount equal to revenue that could be raised by a levy of at least 3.00 mills for noxious weed control or eradication Unorganized Road and Bridge Mills N.D.C.C (x) Only in unorganized territory 1260 Library and Reading Room 4.00 Mills or as N.D.C.C ; (y) (x) Upon petition of 51 percent of voters or upon increased by (5); ; majority vote of electors; N.D.C.C A joint percent majority (6) library board may levy taxes within the service area vote of electors which is outside city limits within the limitations and according to procedures provided by law for a county library fund levy, and may levy taxes within the service area that is within city limits within the limitations and according to the procedures provided by law for a city library fund levy 1261 Repealed 1262 Repealed 1263 Repealed A public library is not eligible to receive state aid to public libraries if the governing body has diminished, from the average of the three preceding fiscal years, the appropriation in dollars derived from the mill levy for public library services under section If the governing body is levying the maximum number of mills it can levy without an election and the appropriation is diminished solely because of a reduction in taxable valuation, the public library is eligible to receive funds Water Resource District 4.00 Mills plus N.D.C.C ; (x) A water district may also levy special assessments. unlimited levy for ; The county may levy an unlimited general tax upon deficiencies taxable property in the county for advances to a water resource district for special assessment warrant deficiency Joint Water Resource District 2.00 Mills N.D.C.C (2) (x) 1266 Vector Control District 1.00 Mill N.D.C.C ; (x) Control of mosquitos and flies, levied by board of county commissioners - 6 -

7 County (Continued) (y) Indicates included in general fund if county has consolidated levies 1267 Repealed 1268 Repealed 1269 Repealed 1270 Repealed 1271 Repealed - 7-

8 Civil Township 1501 General Mills; 36 Mills N.D.C.C General purposes. with majority vote 1503 Repealed 1505 Repealed 1506 Repealed 1507 Repealed 1508 Repealed Interim Fund 75 percent of Current N.D.C.C For carrying over to next fiscal year to meet Appropriation cash requirements 1509 Legal Contingency Fund Mills N.D.C.C ; (x) Repealed by 2015 SB However, if a voterapproved levy was authorized before January 1, 2015, it remains in effect for up to 5 taxable years County Road System 5.00 Mills N.D.C.C ; (x) Approval of electors at annual meeting, not to (1) exceed five years 1511 Repealed 1512 Repealed 1513 Repealed 1514 Judgments or settlement of a claim 5.00 Mills; 10 Mills N.D.C.C ; (x) if liability insurance ; Special Assessments on None N.D.C.C ; (x) Township Property ; (10) 1516 Interest and Principal Payments None N.D.C.C (x) N.D.C.C Also see N.D.C.C. on Bond Issues for Township (5) Hall, Roads and Bridges 1517 Municipal or Regional Airport See Code sections N.D.C.C ; (x) Authority in next column Airport 4.00 Mills N.D.C.C (2) (x) Upon approval of electors at township annual meeting 1519 Fire Protection (Also see Rural 1.00 Mill N.D.C.C ; (x) Township electors at annual meeting may Fire Protection Districts on authorize township board to contract for page 16) fire protection. If a voter-approved levy was authorized before January 1, 2015, it remains in effect for up to 10 taxable years. Upon expiration of the voter-approved levy, the levy authority is repealed and consolidated with the general fund levy Repealed 1521 Repealed 1522 Repealed 1523 Repealed - 8-

9 Civil Township (Continued) 1524 Repealed 1525 Repealed 1526 Repealed 1527 Repealed 1528 Rural Farm Drains Cleaning and Levy shall not exceed N.D.C.C (x) Repairing $2.00 per acre (40 hectars) 1529 Repealed 1530 Repealed 1531 Payment of Township Debt to N.D.C.C (x) On taxable property in township if township debt County (Levied by County #1255) to county is more than one year past due or upon dissolution of township 1532 Repealed 1534 Repealed 1535 Repealed 1536 Repealed - 9 -

10 City 1601 General Mills N.D.C.C If, for taxable year 2015, a city levied more than mills for general fund purposes plus other levies consolidated into the general fund pursuant to 2015 SB 2144, it may levy the same number of mills for taxable year The number of mills in excess of mills must be reduced by 25 percent each year beginning with taxable year 2017 so that by taxable year 2020, the city is levying no more than mills for general fund purposes. or Home Rule Cities See N.D.C.C (2) Interim Fund 75 percent of Current N.D.C.C For carrying over to next fiscal year to meet Appropriation cash requirements 1603 Repealed 1604 Emergency - For Snow Removal, 2.50 Mills N.D.C.C (x) Upon two-thirds vote of governing body. Natural Disaster or Other (9) Fund size not to exceed $5.00 per capita or Emergency amount produced by 5.00 mills 1605 Repealed 1606 Airport or Municipal or 4.00 Mills N.D.C.C ; (x) In cities where no levy for airport has been Regional Airport Authority ; (7) made by other taxing body. Levy based upon amount certified by the airport authority 1607 Share of Special Improvements None N.D.C.C ; (x) Also see N.D.C.C ; (1) 1608 Special Assessments and Drain None N.D.C.C ; (x) N.D.C.C (1). Nonprofit cemetary is Assessment on City Property ; ; exempt from special assessments (2009 amendment to (10) ) Deficiency or Expected None N.D.C.C ; (x) Deficiency of Special Improvements (2) 1610 Repealed 1611 Repealed 1612 Repealed 1613 Public Library Service 4.00 Mills or as N.D.C.C ; (x) May be established upon petition of 51 percent of increased by (5); ; voters or upon majority vote of electors. See N.D.C.C. percent majority (4) A joint library board may levy taxes vote of electors within the service area which is outside city limits within the limitations and according to procedures provided by law for a county library fund levy, and may levy taxes within the service area that is within city limits within the limitations and according to the procedures provided by law for a city library fund levy. A public library is not eligible to receive state aid to public libraries if the governing body has diminished, from the average of the three preceding fiscal years, the appropriation in dollars derived from the mill levy for public library services under section If the governing body is levying the maximum number of mills it can levy without an election and the appropriation is diminished solely because of a reduction in taxable valuation, the public library is eligible to receive funds

11 City (Continued) 1614 Cemetery 2.00 Mills N.D.C.C ; (x) (14) 1615 Repealed 1616 Repealed 1617 Repealed 1618 Public Recreation System 6.00 Mills N.D.C.C ; (x) If the electors have approved a public recreation ; (13) system, the city may provide funding from its general fund up to the equivalent of 2.50 mills. If approved by majority vote, a special tax of up to 6.00 mills may be levied. If a voter-approved levy was authorized before January 1, 2015, it remains in effect for up to ten taxable years under the provisions of law in effect at the time it was approved Repealed 1620 Repealed 1621 Interest and Principal Payments None N.D.C.C ; (x) N.D.C.C (3) on Bonds Issued for Public Buildings, Improvements, Equipment, etc General Obligation Bonds for None N.D.C.C (15) (x) Taxes levied for retirement of bonds issued before Municipal Industrial January 1, 2015 under N.D.C.C may be Development Projects continued until the bonds are retired, after which time the levy authority is repealed Bonds for Purchase of Special N.D.C.C (x) Assessment Warrants 1624 Capital Improvements Mills with N.D.C.C ; (x) If a voter-approved levy was authorized before majority vote; ; (5); July 1, 2015, it remains in effect for up to ten mills with 60 percent (8); (2) taxable years under the provisions of law in effect vote at the time it was approved. After June 30, 2015, a voter-approved levy may not be effective for more than ten taxable years Fire Department Building or 5.00 Mills N.D.C.C ; (x) Repealed by 2015 SB However, if a voter- Equipment Reserve Fund approved levy was authorized before January 1, 2015, it remains in effect for up to ten taxable years under the provisions of law in effect at the time it was approved. Upon expiration of the voter-approved levy, the levy authority is repealed and consolidated with the capital improvements levy (1624) Repealed 1627 Repealed 1628 Repealed 1629 Repealed 1630 Programs and Activities for 2.00 Mills N.D.C.C ; (x) Only if county does not levy for this purpose. Older Persons (11) Upon a majority vote of qualified electors voting on the question

12 City (Continued) 1631 Repealed 1632 Repealed 1633 Repealed 1634 Repealed 1635 Repealed 1636 Repealed 1638 Aid for Public Transportation 5.00 Mills N.D.C.C (x) Upon majority vote of qualified electors voting on System (10) the question 1639 Repealed 1640 Discontinuance of Employees None N.D.C.C (x) or Police Pension Plan (69); Repealed 1642 Repealed 1643 Police Station and Correctional 2.00 Mills N.D.C.C ; (x) Repealed by 2015 SB However, if a voter- Facility Fund approved levy was authorized before January 1, 2015, it remains in effect for up to ten taxable years under the provisions of law in effect at the time it was approved. Upon expiration of the voter-approved levy, the levy authority is repealed and consolidated with the capital improvements levy (1624) Repealed 1645 Repealed 1646 Repealed 1647 Judgments or settlement of a claim 5.00 Mills; 10 Mills N.D.C.C ; (x) if liability insurance ; Repealed 1649 Judgments for Property Con- None N.D.C.C demned for Special Improvements 1651 Repealed 1652 Repealed 1653 Municipal or Regional Airport None N.D.C.C (x) Authority Deficiency or Expected Deficiency in Principal or Interest Payments on Revenue Bonds for Restrictive Deeds from Federal Government

13 City (Continued) 1654 Repealed 1655 Repealed 1656 Repealed 1657 Repealed 1658 Municipal Arts Council 5.00 Mills N.D.C.C ; (x) Upon vote of the electors (6) 1659 Repealed 1661 For Exempt Property s N.D.C.C (10); Proportionate Share of Fire (11); (5) Protection Services 1662 Animal Shelter.50 Mill N.D.C.C (x) Repealed by 2015 SB However, if a voterapproved levy was authorized before January 1, 2015, it remains in effect for up to ten taxable years. Upon expiration of the voter-approved levy, the levy authority is repealed and consolidated with the general fund levy Job Development Authority 4.00 Mills N.D.C.C ; (x) Governing body of a city, by resolution, may create (12) or discontinue authority. Hearing must be held. Instead of establishing a job development authority, may contract with an industrial development organization 1664 Repealed 1665 Lease for Court, Correction, and Mills N.D.C.C (16) (x) Repealed by 2015 SB However, if a levy Law Enforcement Facilities under N.D.C.C was dedicated for lease payments prior to January 1, 2015, the levy may be continued for the duration of the lease and after that must be discontinued and the balance in the fund transferred to the general fund Repealed 1667 Repealed 1699 Tax Increments N.D.C.C See Guideline G-34 - Taxation Manual

14 City Park District 1701 General Mills N.D.C.C ; General purposes. See N.D.C.C ; ; ; ; A park district may levy up to mills, subject to the higher of the following limitations: - The highest amount in dollars levied for general fund purposes for the three taxable years immediately preceding the current year, plus 12 percent. - The highest number of mills levied in any of the three preceding years for the combined total of levies 1701, 1709, 1710, and For a park district that levied more than mills in 2014 for the combined total of 1701, 1709, 1710, and 1717, the same number of mills may be levied for taxable year The number of mills in excess of mills must be reduced by 25 percent each year beginning with taxable year 2016 so that by taxable year 2019, the park district is levying no more than mills for general fund purposes. Interim Fund 75 percent of current N.D.C.C For carrying over to next fiscal year to meet cash appropriation requirements 1704 Interest and Principal Payments on None N.D.C.C (x) Bonds Issued for Park Development 1705 Special Assessment on Park None N.D.C.C ; (x) Property ; (10) 1709 Repealed 1710 Repealed 1711 Repealed 1714 Judgment or settlement of a claim 5.00 Mills; Mills N.D.C.C ; (x) if liability insurance Repealed 1716 Repealed 1717 Repealed 1719 Parks & Recreational 5.00 Mills N.D.C.C (x) Levied by Board action. To discontinue, it must be Facilities submitted to qualified electors. If electors vote to discontinue levy, it may not again be levied without majority vote of qualified electors voting on the question Note: N.D.C.C (3) A combined board of park commissioners may levy taxes within the portion of the combined park district outside city limits within the limitations provided by law for county park commissioners and may levy taxes within the portion of the combined park district within city limits within the limitations provided by law for city park districts. The plan must be approved by the electorate in each affected city and county. Effective for taxable years beginning after December 31,

15 Rural Ambulance Service District 1801 General Mills N.D.C.C ; Requires majority vote to form or dissolve an ; ; ambulance district or to increase mills (A.G L-43). Local area levying for ambulance service is exempt from county levy Interim Fund 75 percent of current N.D.C.C For carrying over to next fiscal year to meet appropriation cash requirements 1802 Repealed 1803 Judgment or settlement of a claim 5.00 Mills; 10 Mills N.D.C.C ; (x) if liability insurance Repealed 1805 Repealed 1806 Repealed 1807 Repealed 1808 Repealed

16 Rural Fire Protection District 1901 General 5.00 Mills; mills N.D.C.C Levy to be certified to county auditor within 10 days if approved by a after the election. N.D.C.C (11) allows majority of the qualified organization of a Firefighters Relief Assoc. additional electors voting on the levy not provided. If additional levy authority was question at an annual or authorized by the board of directors before August 1, special meeting 2015, it remains in effect for up to 5 taxable years under the provisions of law in effect at the time it was approved. After July 31, 2015, approval by electors of increased levy authority may not be effective for more than 10 taxable years Repealed 1903 Repealed 1904 Repealed 1905 Repealed Interim Fund 75 percent of current N.D.C.C For carrying over to next fiscal year to meet cash appropriation requirements 1906 Judgment or settlement of a claim 5.00 Mills; 10 Mills if N.D.C.C ; (x) liability insurance Repealed 1908 Repealed 1909 Interest and Principal Payments None N.D.C.C ; (x) on Bonds Issued for Equipment (9) and Improvements

17 Hospital District 2001 General 5.00 Mills N.D.C.C ; If a voter-approved levy was authorized before January 1, 2015, it remains in effect for up to ten taxable years. Any voter-approved levy authorized after January 1, 2015 may not be effective for more than ten taxable years. Interim Fund 75 percent of current N.D.C.C For carrying over to next fiscal year to meet cash appropriation requirements 2002 Repealed 2003 Judgment or settlement of a claim 5.00 Mills; 10 Mills if N.D.C.C ; (x) liability insurance Repealed 2005 Repealed 2006 Repealed 2007 Repealed 2008 Repealed

18 School District 2101 General Fund - Provision of Amount in dollars N.D.C.C (1) Educational Services levied for the prior year plus 12% up to 70 mills 2103 Tuition None N.D.C.C ; (x) (4) 2104 Judgments None N.D.C.C (7) (x) 2107 Special Assessments on School None N.D.C.C (x) Property 2108 Building Fund Mills N.D.C.C (5); (x) Pursuant to , the Board of Education in ; the city of Fargo may levy no more than mills for purchasing, leasing, enlarging, altering, and repairing sites and buildings, in addition to the mills authorized by N.D.C.C for a school building fund Bond Sinking and Interest None N.D.C.C ; (x) Includes mills necessary to pay P&I on any bonded ; (5)(b) debt incurred under N.D.C.C before July 1, Special Reserve Fund 3.00 Mills N.D.C.C ; (x) The fund balance may not exceed the amount (3) produced by a levy of 15 mills Miscellaneous Fund 12 mills N.D.C.C (2) (x)

19 Recreation Service District 2201 General 1.00 Mill N.D.C.C ; Interim Fund 75 percent of current N.D.C.C For carrying over to next fiscal year to meet cash appropriation requirements 2202 Deficiency in Funds for Paying None N.D.C.C ; (x) Refunding Warrants Repealed 2204 Repealed 2205 Repealed 2206 Judgments or settlement of a claim 5.00 Mills; 10 Mills N.D.C.C ; (x) if liability insurance Repealed Soil Conservation District 2301 General 2.50 Mills N.D.C.C (17)(a) If a voter-approved levy was authorized before January 1, 2015, it remains in effect for up to 10 taxable years. Interim Fund 75 percent of current N.D.C.C For carrying over to next fiscal year to meet cash appropriation requirements 2302 Repealed 2303 Repealed 2304 Repealed 2305 Judgments or settlement of a claim 5.00 Mills; 10 Mills N.D.C.C ; (x) if liability insurance Repealed

20 Southwest Water Authority District Levy Maximum Rate (x) Indicates levies in add. to Gen. Fund Levy No. Fund Or Purpose Or Amount Law Remarks 2401 General 1.00 Mill N.D.C.C ; For each taxable year through 2020, the board of directors makes the levy in mills, not to exceed one mill Interim Fund 75 percent of current N.D.C.C For carrying over to next fiscal year to meet cash appropriation requirements 2402 Repealed 2403 Repealed 2404 Judgments or settlement of a claim 5.00 Mills; 10 Mills N.D.C.C ; (x) if liability insurance Repealed 2406 Repealed Irrigation District Levy Maximum Rate (x) Indicates levies in add. to Gen. Fund Levy No. Fund Or Purpose Or Amount Law Remarks 9999 Levied by special assessment N.D.C.C ; Water District Levy Maximum Rate (x) Indicates levies in add. to Gen. Fund Levy No. Fund Or Purpose Or Amount Law Remarks 9999 Levied by special assessment N.D.C.C

21 Notations The limitations shown in this schedule do not apply to levies for principal and interest on bonded debt. No levy is permitted for the payment of principal and interest on warrants or certificates of indebtedness except the levy for Emergency Human Services warrants authorized under N.D.C.C This schedule is compiled as a guide to the county auditors and the various governing boards. It is important that the laws listed herein be carefully read for special provisions extending, controlling or limiting the levies specified in the law. The rate of all taxes shall be calculated by the county auditor in mills, tenths and hundredths of mills (5 decimal points) (N.D.C.C ). A taxing district may supersede any applicable mill levy limitations otherwise provided by law by levying under the provisions of N.D.C.C In determining the amount levied, an allowance may be made for permanent delinquency or loss in tax collection not to exceed five percent of the levy (N.D.C.C )